Certificate by TRO & Recovery Procedure [Section 222, Rule 117B]
- If the assessee is in default/deemed in default, TRO issues a certificate inForm No. 57stating arrears.
- Recovery may be done through:
o Attachment and sale of movable property
o Attachment and sale of immovable property
o Arrest and detention in prison
o Appointment of receiver for management of property
- TRO can act under these modes even if other recovery proceedings are already undertaken.
- Property transferred without adequate consideration to spouse, minor child, son’s wife, or son’s minor child continues to be treated as assessee’s property for recovery, even after the child attains majority.